- that part of an employee's tax liability withheld by the employer from wages or salary and paid directly to the government.
- tax deducted at source from income, esp from dividends, paid to nonresidents of a country, which may be reclaimed if a double-taxation agreement exists between the country in which the income is paid and the country of residence of the recipient
- a portion of an employee's tax liability paid directly to the government by the employer
